Appeals - Canadian International Trade Tribunal
Transcription
Appeals - Canadian International Trade Tribunal
Canadian International Trade Tribunal CANADIAN I N T E R N A T I ON A L TRADE TRIBUNAL Tribunal canadien du commerce extérieur Appeals DECISION AND REASONS Appeal No. AP-2012-006 TST Truckload Express Inc. v. Minister of National Revenue Decision and reasons issued Friday, February 22, 2013 Canadian International Trade Tribunal AP-2012-006 TABLE OF CONTENTS DECISION................................................................................................................................................................... i STATEMENT OF REASONS ................................................................................................................................ 1 BACKGROUND .................................................................................................................................................. 1 ANALYSIS ............................................................................................................................................................ 1 DECISION ............................................................................................................................................................. 2 Canadian International Trade Tribunal AP-2012-006 IN THE MATTER OF an appeal pursuant to section 81.19 of the Excise Tax Act, R.S.C. 1985, c. E-15; AND IN THE MATTER OF a decision of the Minister of National Revenue, dated November 17, 2011, with respect to notices of objection served pursuant to section 81.17 of the Excise Tax Act; AND IN THE MATTER OF the parties’ written consent to a decision disposing of the appeal without an oral hearing pursuant to rule 45 of the Canadian International Trade Tribunal Rules, S.O.R./91-499. BETWEEN TST TRUCKLOAD EXPRESS INC. Appellant AND THE MINISTER OF NATIONAL REVENUE Respondent DECISION The appeal is allowed. The Tribunal refers the matter back to the Minister of National Revenue for reassessment and reconsideration on the basis that TST Truckload Express Inc. paid an amount of $25,716.16 of tax in respect of diesel fuel exported from Canada and is allowed to receive a payment equal to that amount pursuant to section 68.1 of the Excise Tax Act. Stephen A. Leach Stephen A. Leach Presiding Member Serge Fréchette Serge Fréchette Member Jason W. Downey Jason W. Downey Member Eric Wildhaber Eric Wildhaber Secretary Canadian International Trade Tribunal - ii - AP-2012-006 Tribunal Members: Stephen A. Leach, Presiding Member Serge Fréchette, Member Jason W. Downey, Member Counsel for the Tribunal: Georges Bujold Manager, Registrar Programs and Services: Michel Parent Registrar Officer: Ekaterina Pavlova PARTICIPANTS: Appellant Counsel/Representative TST Truckload Express Inc. Mark E. Wallace Respondent Counsel/Representative Minister of National Revenue André LeBlanc Please address all communications to: The Secretary Canadian International Trade Tribunal 333 Laurier Avenue West 15th Floor Ottawa, Ontario K1A 0G7 Telephone: Fax: E-mail: 613-993-3595 613-990-2439 [email protected] Canadian International Trade Tribunal -1- AP-2012-006 STATEMENT OF REASONS BACKGROUND 1. This is an appeal pursuant to section 81.19 of the Excise Tax Act1 from a decision of the Minister of National Revenue (the Minister), dated November 17, 2011, with respect to notices of objection served pursuant to section 81.17. 2. This decision dismissed applications made by TST Truckload Express Inc. (TST) for refunds of excise tax paid on diesel fuel purchased in Canada but exported to the United States between January and June 2001. The Minister dismissed the applications because the information provided by TST did not meet the documentary requirements of the Act. 3. The issue in this appeal is whether TST is entitled to a refund of excise tax paid in respect of goods that have been exported from Canada pursuant to subsection 68.1(1) of the Act. ANALYSIS 4. Subsection 68.1(1) of the Act allows a person to apply, within a specified time frame, for a refund of excise tax paid in respect of goods that have been exported from Canada. It provides as follows: 68.1(1) Where tax under this Act has been paid in respect of any goods and a person has, in accordance with regulations made by the Minister, exported the goods from Canada, an amount equal to the amount of that tax shall, subject to this Part, be paid to that person if that person applies therefor within two years after the export of the goods. 68.1(1) Lorsque la taxe prévue par la présente loi a été payée sur des marchandises qu’une personne a exportées du Canada en conformité avec les règlements pris par le ministre, un montant égal à cette taxe est, sous réserve des autres dispositions de la présente partie, payé à la personne si elle en fait la demande dans les deux ans suivant l’exportation des marchandises. 5. Pursuant to subsection 68.1(3), a refund of excise tax is, in principle, not available in respect of diesel fuel transported out of the country in the fuel tank of a vehicle. Subsection 68.1(3) provides as follows: 68.1(3) For greater certainty, no amount is payable to a person under subsection (1) in respect of tax paid on gasoline or diesel fuel transported out of Canada in the fuel tank of the vehicle that is used for that transportation. 68.1(3) Il est entendu qu’aucun montant n’est à payer à une personne aux termes du paragraphe (1) au titre de la taxe payée sur l’essence ou le combustible diesel qui est transporté en dehors du Canada dans le réservoir à combustible du véhicule qui sert à ce transport. 6. However, subsection 68.1(3) of the Act only applies in respect of applications for refund received by the Minister after February 17, 2003.2 7. Therefore, in summary, an application for a refund of excise tax paid in respect of exported diesel fuel must be made within two years after the export of the goods. In the case of diesel fuel transported out of Canada in the fuel tank of a vehicle used for that transportation, the application must also have been made on or before February 17, 2003. 1. 2. R.S.C. 1985, c. E-15 [Act]. See subsection 63(2) of the Budget Implementation Act, 2003, S.C. 2003, c. 15. Canadian International Trade Tribunal -2- AP-2012-006 8. On December 13, 2012, the parties filed with the Tribunal a written consent to a decision disposing of the appeal. On December 17, 2012, and January 2, 2013, with the consent of the Canada Border Services Agency, counsel for TST requested that the Tribunal dispose of the appeal without an oral hearing pursuant to rule 45(a) of the Canadian International Trade Tribunal Rules (the Rules),3 in accordance with the previously filed written consent to a decision. 9. In accordance with the consent filed by the parties and its powers under rule 45 of the Rules, the Tribunal hereby disposes of the appeal without an oral hearing. DECISION 10. The appeal is allowed and the matter is referred back to the Minister for reassessment and reconsideration on the basis that TST paid an amount of $25,716.16 of tax in respect of diesel fuel exported from Canada and is allowed to receive a payment equal to that amount pursuant to section 68.1 of the Excise Tax Act, as detailed below: Notice of Determination Amount in Dispute Amount Allowed Amount Denied January 2001 to March 2001 20050420SOR203 $10,043.84 $10,043.84 0 April 2001 to June 2001 20050420SOR202 $15,672.32 $15,672.32 0 $25,716.16 $25,716.16 0 Period Total Stephen A. Leach Stephen A. Leach Presiding Member Serge Fréchette Serge Fréchette Member Jason W. Downey Jason W. Downey Member 3. S.O.R./91-499.